B) During the current month, KRT Company incurs the following manufacturing costs: a. Raw material purchases of $4,200 on account. b. Incurs Factory Labor of $18,000. Of that amount, $15,000 relates to Wages payable and $3,000 relates to Payroll taxes payable. c. Factory utilities of $2,200 are payable, prepaid factory insurance of $1,800 has expired, and depreciation on the factory building is $3,500. Required: Prepare journal entries for each type of manufacturing cost